27.09.24
Understanding ESG reporting: the International Sustainability Standards Board (ISSB)
The ISSB is a global standard-setting body created to develop a comprehensive set of sustainability-related disclosure standards. It was established by the International Financial Reporting Standards (IFRS) Foundation in 2021 to address the fragmented nature of sustainability reporting, which has long been criticised for its lack of consistency, comparability, and transparency.......
Sustainability